mr. speaker , i thank the gentleman for yielding me this time .  listening to the debate that we have listened to from the other side , the sole argument seems to be that it only applies to a small amount of our population , the wealthiest among us .  we know that , but i have yet to hear anybody to justify , to give us a good reason to say this is a good and fair tax and here is why .  it seems to be that the argument is being centered around the punitive basis .  let us go after the rich guys .  let us go after them and do something .  i am in favor of the hulshof bill to repeal the death tax simply because it is the right thing to do .  the death tax is wrong .  to go in and tax almost half of someone 's estate because they have accumulated a lot and to make death an incident of taxation is wrong .  it is a wrong tax , and i can not imagine anybody getting up and justifying it , other than the fact it is a revenue stream to the federal government , but it is the wrong one .  